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" ... taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof... "
Proceedings of the ... Annual Conference - Page 406
by National Tax Association - 1923
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...certified by him, or unless a bond shall have been filed as prescribed by section seven of this act. All taxes imposed by this act shall be due and payable at the time of the transfer, provided, however, that taxes upon the transfer of any estate, property or interest...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 pages
...certified by him, or unless a bond shall have been filed as prescribed by section seven of this act. All taxes imposed by this act shall be due and payable at the time of the transfer: Provided, however, That taxes upon the transfer of any estate, property or interest...
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The American and English Encyclopedia of Law, Volume 24

John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland - 1894 - 1074 pages
...815) : " Every such tax shall be and remain a lien upon the property transferred until paid. . . . All taxes imposed by this act shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest...
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The Laws of New York State Relating to General, Religious and Non-business ...

New York (State), Robert Cushing Cumming - 1896 - 352 pages
...certified by him; or unles* a bond shall have been filed as prescribed by rection seven of this act. All taxes imposed by this act shall be due and payable at th.* time of the transfer, provided, however, that taxes upon the transfer of any estate, property...
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Acts of the Legislature of the State of Michigan, Part 2

Michigan - 1899 - 704 pages
...certified by him, or unless a bond shall have been filed as prescribed by section seven of this act. All taxes imposed by this act shall be due and payable at the time of the transfer: Provided, however, That taxes upon the transfer of any estate, property or interest...
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General Laws of the State of Minnesota, Volume 32

Minnesota - 1901 - 826 pages
...of the same, or unless a bond shall have been filed, as provided for by section seven of this act. All taxes imposed by this act shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property, interest...
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Annual Report of the Attorney General of the State of Michigan

Michigan. Attorney General's Office, Michigan. Department of Attorney General - 1901 - 294 pages
...distributed or assigned by the court to the heirs, legatees and devisees?" Second— "Section 3 says: 'All taxes imposed by this act shall be due and payable at the time of the transfer.' Do you construe the time of transfer, in the case of a decedent, to be the time...
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - 1905 - 728 pages
...327, the court was called upon to construe the meaning of a statute, enacted in 1892, providing that "all taxes imposed by this act shall be due and payable at the time of the transfer, provided, however, that taxes upon the transfer of any estate, property or interest...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 196

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1905 - 732 pages
...327, the court was called upon to construe the meaning of a statute, enacted in 1892, providing that "all taxes imposed by this act shall be due and payable at the time of the transfer, provided, however, that taxes upon the transfer of any estate, property or interest...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 196

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1905 - 730 pages
...327, the court was called upon to construe the meaning of a statute, enacted in 1892, providing that "all taxes imposed by this act shall be due and payable at the time of the transfer, provided, however, that taxes upon the transfer of any estate, property or interest...
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